https://www.taxtmi.com/caselaws?id=107917 Small-scale exemption under excise law cannot be denied merely because goods bear a brand name unless the department proves that the brand name belongs to another person. The record did not identify any third party as owner of the mark, and the deletion of the words "of London" by trade mark authorities did not establish third-party ownership. In the absence of proof that the brand name was that of another person, denial of exemption was unjustified, and the assessee was held entitled to relief. en-us Fri, 29 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107917 Small-scale exemption under excise law cannot be denied merely because goods bear a brand name unless the department proves that the brand name belongs to another person. The record did not identify any third party as owner of the mark, and the deletion of the words "of London" by trade mark authorities did not establish third-party ownership. In the absence of proof that the brand name was that of another person, denial of exemption was unjustified, and the assessee was held entitled to relief. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107917